State |
Nexus Effective Date |
Remote Seller Threshold |
Alabama |
10/1/2018 |
Annual Alabama sales in excess of $250,000 based on the current or previous calendar year’s sales (excluding sales through a registered marketplace facilitator). |
Alaska |
01/06/2020 |
$100,000 sales to the state, or 200 sales transactions into the state in the current or previous calendar year. Note: Alaska Remote Seller Sales Tax Code was passed on January 6, 2020. However, from there local jurisdictions decide whether to adopt the code. |
Arizona |
10/1/2019 |
$100,000 in sales to the state in the current or previous calendar year (excluding sales through a marketplace). |
Arkansas |
07/1/2019 |
200 transactions or $100,000 in sales in the current or previous year (excluding sales through a registered marketplace). |
California |
4/1/2019 |
$500,000 in sales in the current or previous calendar year. |
Colorado |
12/1/2018 |
$100,000 in sales in the current or previous year. |
Connecticut |
12/1/2018 |
$100,000 in sales and 200 separate transactions within the 12-month period ending on September 30 immediately preceding the monthly or quarterly period when liability is established (excluding sales through an online marketplace) |
Delaware |
N/A |
N/A |
Florida |
7/1/2021 |
$100,000 in sales in the current or previous year. |
Georgia |
1/1/2019 |
$100,000 in sales or 200 separate sales in the current or previous calendar year. |
Hawaii |
7/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Idaho |
6/1/2019 |
$100,000 in sales in the current or previous calendar year. |
Illinois |
10/1/2018 |
$100,000 in sales or 200 separate transactions, quarterly review based on preceding 12-month period (excluding sales through a marketplace facilitator). |
Indiana |
10/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Iowa |
1/1/2019 |
$100,000 in sales in the current or previous calendar year. |
Kansas |
7/1/2021 |
$100,000 in sales in the current or previous calendar year. |
Kentucky |
10/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Louisiana |
7/1/2020 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Maine |
7/1/2018 |
$100,000 in sales in the current or previous calendar year. |
Maryland |
10/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Massachusetts |
10/1/2019 |
$100,000 in sales in the current or previous calendar year. |
Michigan |
10/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Minnesota |
10/1/2019 |
$100,000 in sales or 200 separate transactions in the previous 12-month period. |
Mississippi |
12/1/2017 |
$250,000 in sales in the previous 12-month period. |
Missouri |
1/1/2023 |
$100,000 in sales in the current or previous calendar year, determined quarterly. |
Montana |
N/A |
N/A |
Nebraska |
1/1/2019 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Nevada |
10/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous year. |
New Hampshire |
N/A |
N/A |
New Jersey |
11/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
New Mexico |
7/1/2019 |
$100,000 in sales in the previous calendar year. |
New York |
6/21/2018 |
$500,000 in sales and 100 separate transactions during preceding four sales tax quarters. |
North Carolina |
11/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
North Dakota |
10/1/2018 |
$100,000 in sales in the current or last calendar year (excluding sales through a marketplace). |
Ohio |
8/1/2019 |
$100,000 in sales or 200 transactions in the current or previous calendar year. |
Oklahoma |
11/1/2019 |
$100,000 in sales in the current or previous calendar year. |
Oregon |
N/A |
N/A |
Pennsylvania |
7/1/2019 |
$100,000 in sales in the current or previous calendar year. |
Puerto Rico |
1/1/2021 |
$100,000 in sales or 200 separate transactions in the seller’s accounting year. |
Rhode Island |
7/1/2019 |
$100,000 in sales or 200 separate transactions in previous calendar year. |
South Carolina |
11/1/2018 |
$100,000 in sales in the current or previous calendar year. |
South Dakota |
11/1/2018 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Tennessee |
10/1/2019 |
$100,000 in sales in the previous 12-month period. |
Texas |
10/1/2019 |
$500,000 in sales in the previous 12-month period. |
Utah |
1/1/2019 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Vermont |
7/1/2018 |
$100,000 in sales or 200 separate transactions during the previous 12-month period. |
Virginia |
7/1/2019 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Washington |
10/1/2018 |
$100,000 in sales in the current or previous year. |
Washington DC |
1/1/2019 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
West Virginia |
1/1/2019 |
$100,000 in sales or 200 separate transactions in the current or previous calendar year. |
Wisconsin |
10/1/2018 |
$100,000 in sales in the current or previous calendar year. |
Wyoming |
2/1/2019 |
$100,000 in sales or 200 separate transactions in the current or prior year. |
Disclaimer All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage. |